On 31st January 2022, the Climate Disclosure Standards Board (CDSB) was consolidated into the IFRS Foundation to support the work of the newly established International Sustainability Standards Board (ISSB). While this site and its resources remain relevant for preparers looking to improve sustainability disclosure until such time as the ISSB issues its IFRS Sustainability Disclosure Standards on such topics, no further work or guidance will be produced or published by CDSB. For further information please visit the IFRS website.

Ben Forrest

Ben is an intern at CDSB and has been researching certification schemes and standards in the climate change, forest and water sectors. He has a particular interest in China and spent nearly two years there studying Mandarin and teaching English. This led to his decision to study MSc Politics of China at the School of Oriental and African Studies, University of London, where he focused strongly on environmental issues.